UK Department of Culture, Media and Sport Publish Criteria for 'White List'

The Department of Culture Media and Sport have published their criteria for countries to be added to the 'White List'. It sets out what information the Secretary of State will employ when considering whether to permit gambling operators based in a country, territory or jurisdiction outside the EEA to advertise their gambling activities in the United Kingdom.

HMT have inserted some tax criteria in the white listing that "recognises that national governments and parliaments must be free to set their own tax structures and rates, nevertheless we want to ensure that jurisdictions outside the EEA wishing to advertise their gambling services in the UK adhere to fair tax principles." These tax criteria only apply to the jurisdiction’s gambling specific tax regimes:

1. Openness The tax base and rates of any gambling taxes should be clear, should be properly enforced and be applied to all operators.
2. Equal availability The tax regime should be available to all operators whether owned domestically or by overseas interests and should be available to all operators who wish to be based in that jurisdiction. In particular there should not be especial low or “designer” tax rates available only to selected foreign operators.
3. Equal Treatment Tax rates should be applied equally to gambling services supplied for both domestic and overseas consumption, in particular there should not be discounted rates of duty for export services.

Read the white listing criteria.

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